【摘要】：近年來(lái),大部分現(xiàn)代企業(yè)對(duì)內(nèi)部控制的重要性已經(jīng)有了充分的認(rèn)識(shí),對(duì)構(gòu)建適合企業(yè)自身的內(nèi)部控制體系也越來(lái)越重視。但是對(duì)于作為內(nèi)部控制重要組成部門(mén)的稅務(wù)內(nèi)控,卻還沒(méi)有引起大部分企業(yè)的重視。稅收不管是對(duì)于整個(gè)國(guó)民經(jīng)濟(jì)的發(fā)展還是對(duì)于企業(yè)自身提高競(jìng)爭(zhēng)力、增強(qiáng)整體效益,都發(fā)揮著舉足輕重的作用。作為國(guó)民經(jīng)濟(jì)支柱產(chǎn)業(yè)的房地產(chǎn)企業(yè)因其涉稅之多,稅負(fù)之重而被公眾普遍認(rèn)為是偷稅漏稅嚴(yán)重,并且涉稅風(fēng)險(xiǎn)極高的行業(yè)。房地產(chǎn)企業(yè)已經(jīng)被國(guó)家稅務(wù)總局連續(xù)10年列為稅收專項(xiàng)稽查的對(duì)象,同時(shí)也是國(guó)家宏觀調(diào)控最密集的行業(yè)。在國(guó)家對(duì)房地產(chǎn)企業(yè)的宏觀調(diào)控政策中針對(duì)房地產(chǎn)稅收的調(diào)控政策最為頻密。為應(yīng)對(duì)不斷變化的稅務(wù)環(huán)境,增強(qiáng)企業(yè)防范稅務(wù)風(fēng)險(xiǎn)意識(shí),從根本上為實(shí)現(xiàn)企業(yè)價(jià)值最大化服務(wù),房地產(chǎn)企業(yè)急需建立適合企業(yè)自身的、完善有效的稅務(wù)內(nèi)控體系,并將其滲透到企業(yè)整體內(nèi)部控制體系中,更好地為企業(yè)服務(wù)。本文以2011年115家山東板塊滬深兩市A股上市公司為樣本,在對(duì)樣本上市公司年報(bào)、內(nèi)部控制自我評(píng)價(jià)報(bào)告進(jìn)行分析的基礎(chǔ)上,從內(nèi)部控制五大構(gòu)成要素的角度出發(fā),研究發(fā)現(xiàn)影響企業(yè)內(nèi)部控制信息質(zhì)量的因素并提出以下五大假設(shè)：(一)公司管理層持股比例與內(nèi)控信息質(zhì)量成正比；(二)公司是否建立風(fēng)險(xiǎn)評(píng)估體系與內(nèi)控信息質(zhì)量有關(guān)；(三)公司是否做到不相容職務(wù)相分離與內(nèi)控信息質(zhì)量有關(guān)；(四)公司是否設(shè)立完整有效的信息溝通渠道與內(nèi)控信息質(zhì)量有關(guān)；(五)具備財(cái)務(wù)知識(shí)的內(nèi)部審計(jì)人員占內(nèi)審部門(mén)人員總數(shù)的比例與內(nèi)控信息質(zhì)量成正比。通過(guò)實(shí)證分析,發(fā)現(xiàn)上述五個(gè)因素與內(nèi)部控制信息質(zhì)量之間的關(guān)系。根據(jù)實(shí)證分析的結(jié)果,論述如何構(gòu)建房地產(chǎn)企業(yè)稅務(wù)內(nèi)控體系,并提出相應(yīng)的建議。
[Abstract]:In recent years, most modern enterprises have been fully aware of the importance of internal control, and more attention has been paid to the construction of internal control system suitable for enterprises themselves. However, as an important part of internal control, tax internal control has not attracted the attention of most enterprises. Taxation plays an important role in the development of the whole national economy and the improvement of the competitiveness and the overall benefit of the enterprise itself. As the pillar industry of the national economy, the real estate enterprises are widely regarded by the public as the industries where the tax evasion is serious and the risk of tax is very high because of the large amount of tax and the heavy tax burden. Real estate enterprises have been listed by the State Administration of Taxation for 10 years as the object of special tax inspection, but also the most intensive macro-control industry. In the macro-control policy of real estate enterprises, real estate tax regulation policy is the most frequent. In order to cope with the changing tax environment, strengthen the awareness of tax risk prevention, and fundamentally serve to maximize the value of the enterprise, real estate enterprises urgently need to establish a suitable and effective tax internal control system. And permeate it into the whole enterprise internal control system, better serve for the enterprise. Based on the analysis of 115 A-share listed companies listed in Shanghai and Shenzhen stock markets in Shandong in 2011, this paper analyzes the annual reports and internal control self-evaluation reports of the sample listed companies, and sets out from the perspective of the five constituent elements of internal control. The paper finds out the factors that affect the information quality of internal control and puts forward the following five hypotheses: (1) the proportion of management holding shares is proportional to the quality of internal control information; (2) whether the company establishes a risk assessment system is related to the quality of internal control information; (3) whether the company achieves incompatible job separation is related to the quality of internal control information; (4) whether the company establishes a complete and effective information communication channel is related to the quality of internal control information; (5) the proportion of internal auditors with financial knowledge to the total number of internal audit department personnel is proportional to the quality of internal control information. Through empirical analysis, the relationship between the above five factors and the quality of internal control information is found. According to the results of empirical analysis, this paper discusses how to construct the tax internal control system of real estate enterprises and puts forward corresponding suggestions.
【學(xué)位授予單位】：山東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F299.233.42

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